of May 14, 2001 No. YuD-2-2-12/3738
About transfer of information about taxpayers
According to the subitem 2 of Item 1 of article 175 of the Law of the Republic of Kazakhstan of 24.04.1995. "About taxes and other obligatory payments in the budget" (further - the Law on taxes) employees of Tax Service have the right to represent the information about taxpayers to law enforcement agencies only within investigation of specific criminal cases for the purpose of prosecution of persons who committed crimes in the field of the taxation.
According to Items 1 and 2 of the Regulations on the Agency of financial police of the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of 27.02.2001 N 283 (further - provision), the Agency of financial police of the Republic of Kazakhstan, being the law enforcement agency having the right to request and obtain information from state bodies.
According to the subitem 2 of Item 12 of the provision Agency can make tax audits together with tax authority if there are good causes specifying essential elements of offense, connected with tax avoidance based on the instruction of tax authority.
Also we report that according to the Administrative Code of RK bodies of Tax Service can bring persons who made tax offenses, independently to the administrative responsibility. In case of detection of the facts specifying essential elements of offense in the field of the taxation, these materials shall be reported to the authorities of financial police.
Besides, we report that the letter explanation of N YuD-2-1-12/8943 of 29.09.2000 extends to the Agency as the last is law enforcement agency.
According to Item 2 of article 1 of the Law on taxes the legal acts contradicting provisions of this law have no legal force in this connection we consider that requests of law enforcement agencies, courts, the legal executives on refining of addresses, phones, bank details of legal entities and physical persons, etc. who are not connected with the tax matters, shall not be performed by tax authorities.
Vice-Minister
U. Bayzhanov
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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